THOMPSON, Presiding Judge.
Wilburn Quarries LLC and its members appeal from a judgment of the circuit court upholding the decision of an administrative law judge ("ALJ") in favor of the State Department of Revenue ("the Department"). Specifically, the ALJ found that the Alabama Uniform Severance Tax ("the severance tax"), § 40-13-50 et seq., Ala. Code 1975, applied to severed materials purchased from a site that Wilburn Quarries owned in Cullman County and that...
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